CORTLAND ACRES ASSOCIATION INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: CORTLAND ACRES ASSOCIATION INC (EIN 23-7040648)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-04-27
IRS object ID: 201701179349301035
Schema version: 2016v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-04-27T13:12:26-05:00	ReturnTs
Tax Period End	2016-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	550621482	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GRAY GRIFFITH & MAYS AC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	707 VIRGINIA STREETEASTSUITE 400	AddressLine1Txt
City	CHARLESTON	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	253012711	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237040648	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CORTLAND ACRES ASSOCIATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CORT	BusinessNameControlTxt
Phone	3044634181	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	39 CORTLAND ACRES LANE	AddressLine1Txt
City	THOMAS	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	262928018	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BETH A CLEVENGER	PersonNm
Person Title	ADMINISTRATOR	PersonTitleTxt
Phone	3044634181	PhoneNum
Signature	2017-04-20	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	J RYAN LINDSAY	PreparerPersonNm
PTIN	P01835061	PTIN
Phone	3043459400	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	207.192.238.246	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-04-20	IPDt
IP Tm	14:46:13	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	5E094BD0076DDE50BA6B0E52BCF795591FDEE139	AtSubmissionCreationDeviceId
At Submission Filing Device Id	5E094BD0076DDE50BA6B0E52BCF795591FDEE139	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BETH A CLEVENGER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	39 CORTLAND ACRES LANE	AddressLine1Txt
City	THOMAS	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	262928018	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$10,694,318	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CORTLANDACRES.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1978	FormationYr
Legal Domicile State	WV	LegalDomicileStateCd
Activity Or Mission	HELPING PEOPLE AGE IN HEALTHY, AFFORDABLE, AND MEANINGFUL WAYS.	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	218	TotalEmployeeCnt
Total Volunteers	90	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$32,856	PYContributionsGrantsAmt
CY Contributions Grants	$27,236	CYContributionsGrantsAmt
PY Program Service Revenue	$9,966,607	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,548,790	CYProgramServiceRevenueAmt
PY Investment Income	$23,289	PYInvestmentIncomeAmt
CY Investment Income	$19,985	CYInvestmentIncomeAmt
PY Other Revenue	$83,692	PYOtherRevenueAmt
CY Other Revenue	$98,307	CYOtherRevenueAmt
PY Total Revenue	$10,106,444	PYTotalRevenueAmt
CY Total Revenue	$10,694,318	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,844,993	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,022,110	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$38,278	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,460,044	PYOtherExpensesAmt
CY Other Expenses	$4,100,352	CYOtherExpensesAmt
PY Total Expenses	$9,305,037	PYTotalExpensesAmt
CY Total Expenses	$10,122,462	CYTotalExpensesAmt
PY Revenues Less Expenses	$801,407	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$571,856	CYRevenuesLessExpensesAmt
Total Assets BOY	$12,349,889	TotalAssetsBOYAmt
Total Assets EOY	$12,563,564	TotalAssetsEOYAmt
Total Liabilities BOY	$5,661,631	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,295,726	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$6,688,258	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,267,838	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	CORTLAND IS A NON-PROFIT CORPORATION EXISTING FOR THE PURPOSE OF PROVIDING AND DEVELOPING QUALITY PROFESSIONAL SERVICES AND FACILITIES TO IMPROVE THE PHYSICAL, MEDICAL, PSYCHOLOGICAL AND SPIRITUAL WELL-BEING OF INDIVIDUALS WITHIN THE COMMUNITY AND SURROUNDING AREAS. THEY ARE COMMITTED TO PROMOTING THE INTREGRITY AND WORTH OF EVERY PERSON, REGARDLESS OF HIS/HER CONDITION IN LIFE, WHO CHOOSES CORTLAND'S SERVICES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$8,683,410	ExpenseAmt
Revenue	$10,548,790	RevenueAmt
Desc	CORTLAND ACRES HAS A 94 BED SKILLED NURSING FACILITY AND A 24 UNIT APARTMENT COMPLEX. THE NURSING HOME HAS 32,428 PATIENT DAYS IN 2016. APPROXIMATELY 81% OF THOSE SERVED QUALIFY FOR THE MEDICAID PROGRAM WHICH IS DESIGNED TO HELP PAY FOR HEALTH CARE SERVICES FOR THOSE WHO CANNOT AFFORD SERVICES WITH THEIR OWN FINANCIAL RESOURCES. CORTLAND INCURRED $66,939 OF CHARITY CARE DURING 2016. THE NEED FOR THE FACILITY HAS BEEN DEMONSTRATED BY THE AVERAGE OCCUPANCY OF OVER 90% IN THE NURSING HOME FOR THE LAST SEVERAL YEARS, AND A 94% OCCUPANCY RATE IN 2016. THE APRTMENT COMPLEX IS DESIGNED TO HOUSE THE ELDERLY AND/OR HANDICAPPED. RENTS ARE SUBSIDIZED THROUGH HOUSING AND URBAN DEVELOPMENT ENABLING LOW-INCOME RESIDENTS TO BE SERVED.	Desc
Total Program Service Expenses	$8,683,410	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	19	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	218	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	11	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BETH CLEVENGER ADMINISTRATOR	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3044634181	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	39 CORTLAND ACRES LANE	AddressLine1Txt
City	THOMAS	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	262928018	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
DEWEY RICE
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
SHERM JARRETT
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
SARAH MINEAR
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
DOROTHY L JUDY
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MARK TEETS
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JAROLYN JUDY PHILLIPS
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
SAM GOUGHNOUR
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
MILAN NYPL
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
PAT A NICHOLS
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JENNIFER NEWLAND
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MARY SAGACE
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
BETH CLEVENGER
ADMINISTRATOR	40.00			$114,332	$0	$6,027	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$114,332	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$6,027	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ODYSSEY REHABILITATION	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 759418	AddressLine1Txt
City	BALTIMORE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21275	ZIPCd

Field	Value	IRS element (for citing)
Services	REHAB SERVICE	ServicesDesc
Compensation	$771,066	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$27,236	AllOtherContributionsAmt
Total Contributions	$27,236	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SKILLED NURSING SERVICES	623000	$10,295,755	$10,295,755
RENTAL FOR ELDERLY	623000	$244,938	$244,938
REBATES & MISCELLANEOUS	623000	$8,097	$8,097

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,548,790	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,985	TotalRevenueColumnAmt
Exclusion	$19,985	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$11,669	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$11,669	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,669	TotalRevenueColumnAmt
Exclusion	$11,669	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
GERI PSYCH ADMIN	623000	$41,204	$41,204
BEAUTY/BARBER SHOP	623000	$12,913	$12,913
VENDING	623000	$10,582	$10,582

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,939	TotalRevenueColumnAmt
Exclusion	$21,939	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$86,638	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,694,318	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,548,790	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$118,292	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$114,332	TotalAmt
Program Services	$22,866	ProgramServicesAmt
Management And General	$91,466	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,616,847	TotalAmt
Program Services	$3,908,963	ProgramServicesAmt
Management And General	$707,884	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$137,601	TotalAmt
Program Services	$116,503	ProgramServicesAmt
Management And General	$21,098	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$643,825	TotalAmt
Program Services	$545,110	ProgramServicesAmt
Management And General	$98,715	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$509,505	TotalAmt
Program Services	$431,384	ProgramServicesAmt
Management And General	$78,121	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$30,865	TotalAmt
Program Services	$27,265	ProgramServicesAmt
Management And General	$3,600	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$79,485	TotalAmt
Program Services	$16,635	ProgramServicesAmt
Management And General	$62,850	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$3,733	TotalAmt
Management And General	$3,733	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,053,732	TotalAmt
Program Services	$1,053,732	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$94,975	TotalAmt
Program Services	$51,572	ProgramServicesAmt
Management And General	$43,403	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,110,628	TotalAmt
Program Services	$1,006,622	ProgramServicesAmt
Management And General	$104,006	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$302,621	TotalAmt
Program Services	$239,071	ProgramServicesAmt
Management And General	$54,472	ManagementAndGeneralAmt
Fundraising	$9,078	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$23,091	TotalAmt
Program Services	$7,407	ProgramServicesAmt
Management And General	$15,684	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$9,223	TotalAmt
Program Services	$9,223	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$101,131	TotalAmt
Program Services	$79,893	ProgramServicesAmt
Management And General	$18,204	ManagementAndGeneralAmt
Fundraising	$3,034	FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$14,874	TotalAmt
Fundraising	$14,874	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$376,397	TotalAmt
Program Services	$297,354	ProgramServicesAmt
Management And General	$67,751	ManagementAndGeneralAmt
Fundraising	$11,292	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$148,937	TotalAmt
Program Services	$119,150	ProgramServicesAmt
Management And General	$29,787	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
MEDICAID PROVIDER TAX	$542,675	$542,675
BAD DEBTS	$207,985	$207,985

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,122,462	TotalAmt
Program Services	$8,683,410	ProgramServicesAmt
Management And General	$1,400,774	ManagementAndGeneralAmt
Fundraising	$38,278	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$177,501	BOYAmt
EOY	$262,462	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$6,353,887	BOYAmt
EOY	$4,948,506	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$955,106	BOYAmt
EOY	$927,098	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$20,764	BOYAmt
EOY	$21,316	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$201,191	BOYAmt
EOY	$67,441	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$13,065,285	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$6,989,185	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,361,752	BOYAmt
EOY	$6,076,100	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$223,013	BOYAmt
EOY	$232,281	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$56,675	BOYAmt
EOY	$28,360	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,349,889	BOYAmt
EOY	$12,563,564	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$963,837	BOYAmt
EOY	$876,927	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$56,675	BOYAmt
EOY	$28,360	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$3,594,849	BOYAmt
EOY	$3,437,902	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,046,270	BOYAmt
EOY	$952,537	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,661,631	BOYAmt
EOY	$5,295,726	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,688,258	BOYAmt
EOY	$7,267,838	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,688,258	BOYAmt
EOY	$7,267,838	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$12,349,889	BOYAmt
EOY	$12,563,564	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$571,856	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$7,724	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$20,095	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$27,717	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$25,188	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$32,856	CurrentTaxYearMinus1YearAmt
Current Tax Year	$27,236	CurrentTaxYearAmt
Total	$133,092	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,867,683	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,053,652	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,951,013	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,011,393	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,635,428	CurrentTaxYearAmt
Total	$45,519,169	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,887,778	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,081,369	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,976,201	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,044,249	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,662,664	CurrentTaxYearAmt
Total	$45,652,261	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$227,017	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$295,573	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$172,449	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$148,895	CurrentTaxYearMinus1YearAmt
Current Tax Year	$99,061	CurrentTaxYearAmt
Total	$942,995	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$227,017	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$295,573	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$172,449	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$148,895	CurrentTaxYearMinus1YearAmt
Current Tax Year	$99,061	CurrentTaxYearAmt
Total	$942,995	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$44,709,266	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$44,122	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23,124	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$25,638	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$26,290	CurrentTaxYearMinus1YearAmt
Current Tax Year	$31,654	CurrentTaxYearAmt
Total	$150,828	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$44,122	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23,124	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$25,638	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$26,290	CurrentTaxYearMinus1YearAmt
Current Tax Year	$31,654	CurrentTaxYearAmt
Total	$150,828	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,931,900	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,104,493	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,001,839	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,070,539	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,694,318	CurrentTaxYearAmt
Total	$45,803,089	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.97610	PublicSupportCY509Pct
Public Support PY509	0.97440	PublicSupportPY509Pct
Investment Income CY	0.00330	InvestmentIncomeCYPct
Investment Income PY	0.00380	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$122,629	OtherCostOrOtherBasisAmt
Book Value	$122,629	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$10,009,730	OtherCostOrOtherBasisAmt
Depreciation	$5,012,456	DepreciationAmt
Book Value	$4,997,274	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,597,376	OtherCostOrOtherBasisAmt
Depreciation	$1,976,729	DepreciationAmt
Book Value	$620,647	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$335,550	OtherCostOrOtherBasisAmt
Book Value	$335,550	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$6,076,100	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	EQUITY REFUNDS AVAILABLE	Desc
Amt	$952,537	Amt

Field	Value	IRS element (for citing)
Total Liability	$952,537	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART IV, LINE 2B:

CORTLAND ACRES ASSOCIATION MAINTAINS RESIDENT FUNDS IN A SEPRATE ACCOUNT FOR THE CONVENIENCE AND PROTECTION OF THE RESIDENTS. THESE FUNDS ARE AVAILABLE AT THE RESIDENTS' REQUESTS. ADDITIONALLY, THE ASSOCIATION MAINTAINS SEPERATE SECURITY DEPOSIT SAVINGS ACCOUNTS FOR THE RESIDENTS LIVING IN THE HOUSING COMPLEX TO PAY FOR ANY NECESSARY REPAIRS AFTER AN APARTMENT IS VACATED. THESE FUNDS ARE FULLY REFUNDED TO THE RESIDENTS UPON VACATING AS LONG AS THE APARTMEBT IS NOT DAMAGED.

PART X, LINE 2:

CORTLAND HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL TRANSACTIONS UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2016. FISCAL YEARS ENDING ON OR AFTER DECEMBER 31, 2013, REMAIN SUBJECT TO EXAMINATION BY FEDERAL TAX AUTHORITIES.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	A SIMPLE MAJORITY OF THE BOARD WILL CONSTITUTE A QUORUM. THE BOARD CONSISTED OF ELEVEN (11) MEMBERS ON DECEMBER 31, 2016. THE MEMBERS OF THIS BOARD WILL SERVE TERMS OF THREE (3) YEARS ON A ROTATING BASIS WHERE FIVE (5) MEMBERS WHOSE TERMS EXPIRE ANNUALLY SHOULD BE RE-ELECTED OR REPLACED IMMEDIATELY UPON THE EXPIRING OF THEIR TERM.
FORM 990, PART VI, SECTION A, LINE 7A	THE PRESIDENT WILL APPOINT AT LEAST ONE (1) BOARD MEMBER TO SERVE AS A NOMINATING COMMITTEE WHOSE DUTY WILL BE TO PRESENT, AT LEAST ONE (1) NAME FOR EACH OF THOSE BOARD MEMBERS WHOSE TERMS EXPIRE IN THAT YEAR WITH THE ELECTIONS OF THESE BOARD MEMBERS TO BE HELD AT THE LAST REGULAR BOARD MEETING OF THE YEAR. THIS BOARD SHALL ELECT ITS OFFICERS FROM AMONG ITS OWN MEMBERSHIP ANNUALLY BASED ON THE RECOMMENDED, ONE OR MORE, NAMES FROM THE NOMINATING COMMITTEE FOR EACH OF THE OFFICES: PRESIDENT, VICE-PRESIDENT, TREASURER, AND SECRETARY
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT COPY OF THE FORM 990 IS DISTRIBUTED TO EACH BOARD MEMBER. IT WAS PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL DURING THE APRIL 2017 BOARD MEETING ALONG WITH THER AUDITED FINANCIAL STATEMENTS. ALL QUESTIONS REGARDING THE FORM 990 ARE DIRECTED TO/ADDRESSED BY THE CFO AND AUDIT FIRM REPRESENTATIVE.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS RE-DISTRIBUTED ANNUALLY TO EACH BOARD MEMBER. EACH BOARD MEMBER COMPLETES AN ANNUAL AFFIRMATION OF THE RECEIPT AND UNDERSTANDING OF THE POLICY. THE CONFLICT OF INTEREST POLICY IS FOLLOWED THROUGHOUT THE CONDUCTION OF BUSINESS. ANY RELATED PARTY TRANSACTIONS ARE DISCLOSED IN THE ANNUAL FINANCIAL AUDIT.
FORM 990, PART VI, SECTION B, LINE 15	HISTORICALLY, PAY INCREASES HAVE BEEN MINIMAL. THE BUDGET PROCESS INCLUDES A REVIEW AND APPROVAL OF A DETAILED BUDGET BY THE FINANCE COMMITTEE BEFORE BEING FORWARDED TO THE FULL BOARD FOR APPROVAL. THE DETAILED BUDGET INCLUDED PROJECTED PAY INCREASES FOR THE COMING YEAR. PRIOR TO THE INPUT OF THE PAY INCREASES INTO THE PAYROLL SYSTEM, THE ADMINISTRATOR CONSULTS WITH THE BOARD PRESIDENT AND OTHER EXECUTIVE COMMITTEE MEMBERS AS DEEMED NECESSARY. THE DECISION TYPICALLY INCLUDES A REVIEW OF THE BUDGETED INCREASES ALONG WITH CURRENT OVERALL BUDGET STATUS AND OCCUPANCY.
FORM 990, PART VI, SECTION C, LINE 18	CORTLAND'S FORM 1023 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FORM 990 IS MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST AND THROUGH THE WEBSITE (OR UPON VERBAL/WRITTEN REQUEST) OF THE WEST VIRGINIA HEALTH CARE AUTHORITY.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE PUBLISHED, IN AN ABBREVIATED FORMAT, AS A LEGAL AD IN THE LOCAL NEWSPAPER AS REQUIRED UNDER PUBLIC INSPECTION REQUIREMENTS BY THE WEST VIRGINIA HEALTH CARE AUTHORITY (WVHCA). ADDITIONALLY, UNDER THESE REQUIREMENTS, CORTLAND IS REQUIRED TO PROVIDE AUDITED FINANCIAL STATEMENTS AND THE RELATED NOTES TO THE WVHCA. THE WVHCA THEN MAKES THESE DOCUMENTS AVAILABLE TO THE PUBLIC THROUGH THE WVHCA WEBSITE AND BY VERBAL/WRITTEN REQUEST. CORTLAND IS IN COMPLIANCE WITH THE WVHCA PUBLIC DISCLOSURE REQUIREMENTS.
FORM 990, PART IX, LINE 11G	OTHER FEES FOR SERVICE: PROGRAM SERVICE EXPENSES 144,147. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 144,147. REHAB CONTRACTUAL FEES: PROGRAM SERVICE EXPENSES 786,450. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 786,450. NURSING CONTRACTED FEES: PROGRAM SERVICE EXPENSES 123,135. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 123,135.
PART XII: FINANCIAL STATEMENTS AND REPORTING	CORTLAND ACRES HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT BY THE FULL BOARD. THE ORGANIZATION'S PROCESS OF HAS NOT CHANGED SINCE THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	CORTLAND FOUNDATION INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	39 CORTLAND ACRES LANE	AddressLine1Txt
City	THOMAS	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	26292	ZIPCd

Field	Value	IRS element (for citing)
EIN	274355510	EIN
Primary Activities	FUNDRAISING FOR ENHANCEMENT OF SERVICES IN SUPPORT OF CORTLAND ACRES	PrimaryActivitiesTxt
Legal Domicile State	WV	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	170(B)(1)(A)(IV)	PublicCharityStatusTxt
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
CORTLAND FOUNDATION INC
C	$17,100	ACTUAL CASH CONTRIBUTION RECEIVED
CORTLAND FOUNDATION INC
N	$6,625	ACTUAL SUPPLY/ALLOC.. FACILITY CV
CORTLAND FOUNDATION INC
O	$8,249	ACTUAL WAGES & ALLOCATED BENEFITS

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS:	FormAndLineReferenceDesc
Explanation	NAME OF RELATED ORGANIZATION: CORTLAND FOUNDATION, INC. PRIMARY ACTIVITY: FUNDRAINING FOR ENHANCEMENT OF SERVICES IN SUPPORT OF CORTLAND ACRES ASSN.	ExplanationTxt